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2. Some years ago did you employ Jenkins ?—Yes. 3. How long was he in your employment ?—I should say about a year. 4. Do you know his christian name? —No ; I do not remember. 5. During the period he was in your employment did you discover him to be guilty of acts of dishonesty ? —Yes. 6. Consisting of the misappropriation of money belonging to you ?—I did not discover it; it was my manager who discovered it. I spoke to Jenkins about it, and he admitted it to me. I spoke to him after the affair had gone on. 7. Was this by false entries in the books ? —The figures had been altered, and the amount carried over from one page to the other in the cash-book. The figures had, as I have said, been altered and the amount taken from the cash. 8. Did you forgive him ?—We went into matters ; we put him into another position, where he would not have the opportunity of taking money. 9. After that did you find his conduct satisfactory ?—No ; not reliable. 10. And you dismissed him from your employment? —Yes. 11. Mr. Menteath.] Was he in your debt ? —No; I think not. Ido not think so. 12. Mr. T. Mackenzie.] What was the amount ? —I looked into the book before I came away. There were two items that were re-entered in his handwriting—£ls. 13. Mr. Menteath.] You got the money?—l believe we did; at the time I was not managing that part of my business. 14. Mr. McGowan.] What explanation do you give for retaining a man in your service who had embezzled £15 ?—I knew his wife and family; I did not want to see the young man down. I would rather assist a young man to regain his position for the sake of his wife and family than see him run down so that he would lose all chance of regaining his former position. That was it; it was out of consideration for himself and family. I have done so on more than this occasion. 15. Did you write this amount off in your books? —I had nothing to do with books or cash; it was in the hands of my manager. I believe that the money was paid back by him some time afterwards. Mr. Thomas Beown sworn and examined. 16. Mr. Skerrett.] You are a member of the firm of Brown, Ewing, and Co., Dunedin?—l constitute the firm now. lam sole partner. 17. Do you know James Hendry Jenkins?—Yes. 18. He was in your employment as accountant and book-keeper, I believe?— Yes. 19. How long?—Proximately, about two years. 20. During that time did you discover that he had committed acts of dishonesty ?—Not while he was with me, but I afterwards found that he had put his own cheque in the cash-book and dealt with the corresponding amount. 21. Did you dismiss him from the employment which he had in your firm ? —Yes. 22. After that dismissal, then, you caused to be made an investigation of the firm's books?— Yes. 23. And you found from that investigation that he had been guilty of dishonesty ?—Yes. 24. What was the amount of the deficiency?— Something over £100. 25. Were the deficiencies caused by a falsification of the books ?—Yes. Perhaps, you would allow me to explain what I mean by " falsification of the books." We had branches of our business in Invercargill and Christchurch, into which, and from which, moneys were paid and withdrawn. Periodically, I wrote cheques for these amounts. We found that he had used moneys which were debited to the Christchurch branch for his own purposes. 26. Mr. Menteath.] You gave him a testimonial ?—Yes. 27. In which you spoke of his services in high terms ?—Yes. 28. Everything that was due to you was subsequently paid? —Yes. 29. Mr. Skerrett.] You gave the testimonial before you discovered the acts to which you refer? —Yes ; and I warned other employers. 30. But the testimonial was given first—before you discovered the dishonesty ?—Yes; that was why I warned the other employers. 31. Did you apply to Jenkins for a return of the testimonials?—l did. 32. Were they returned ?—No ; he sold some property he had and returned the money.

Thursday, sth Septembee, 1895.—(Mr. A. Saunpees, Chairman.) Mr. J. A. Wilson sworn and examined. 1. Mr. Reid.] Do you produce the samples of the orders and receipts for the store?— Yes. 2. Orders and receipts for stores as delivered?— Yes. 3. Have you a sample of the requisition, delivery orders, and vouchers attached ?—I have a sample of the voucher, the requisition or order, which is the same thing, and the receipt attached. 4. The order or requisition, the voucher and receipt ?—Yes. 5. Would you attach them in their order of sequence ?•—Yes. [Produced]. 6. State what the service is for in each case ?—I produce an order for galvanised corrugated iron, a receipt for the same, and voucher of the 28th November, 1894. 7. That was before the contract was started? —Yes. 8. Give us one under this contract, which was not started until February ?—I produce order, receipt, and voucher for twenty-two sheets of plain galvanised iron ; the date of the order is 20th of March, 1895.